By Allen Marshall,2014-07-11 08:55
11 views 0


    TRAINING LOGBOOK NAME OF TRAINEE:………………………………………………………DATE………………..

Legal Practice Area Weeks 1 13

     1 2 3 4 5 6 7 8 9 10 11 12 13

     1. Wills

    (a) (i) Attend on client, give advice and

    subsequently take instructions for a Will-

    Explaining rights on intestacy if no Will and

    legal rights if a Will.

     Taking note of, inter alia, capacity, domicile,

    general intent and feasibility having regard to

    tax planning; exemptions and relief for Capital

    Taxes; age of beneficiaries cf. Age of Legal

    Capacity Act 1991; professional/lay Executors;

    guardians; funeral instructions as appropriate. Is

    a Trust involved type of trust/trustees see

    Trusts checklist for more detail.

     (ii) Consider Living Will and Power of

    Attorney (enduring) and any other appropriate

    advice eg investment, Requirement for Financial

    Services Act Agreement/Money Laundering


    (b) Drafting to include knowledge of all general

    administrative provisions but also drafting of

    legacies which do not fit styles. Drafting by

    using different styles and ensuring Will works

    for all purposes.

    (c) Execution to include advising upon the effects of

    the Will and miscellaneous points including

    relevance of domicile when executing and

    formalities of execution; safe custody; effect of

    subsequent change of circumstances eg birth of

    child. Safe keeping and updating.


Legal Practice Area Weeks 1 13

     1 2 3 4 5 6 7 8 9 10 11 12 13 (d) Drafting Codicils Requirements of Writing (S)

    Act 1995.

     2. Executries

    (a) Initial attendance on executors/beneficiaries and

    general advice upon Confirmation procedure

    either nominate (Will) or dative (intestacy) to

    include advice on the provisions and validity of

    the Will, any legal rights implications and

    preliminary ascertainment of value and sources

    of the Estate to include ascertainment of

    appropriation Inventory form; Financial Service

    Act Agreement re investments.

    (b) Collation of assets and liabilities comprising the

    Estate including aspects of valuation/visiting

    property. Checking of relevant, related deeds eg.

    Disposition, partnership agreement.

    (c) If intestate petition for appointment executor-

    dative Bond of Caution.

    (d) Preparation of Inland Revenue Account to

    include Inheritance Tax calculations,

    consideration of available reliefs and

    exemptions, arrangements for paying Inheritance

    Tax and possibility of paying by instalments.

    (e) Attendance upon executor with papers for


    (f) Debts intimated within 6 months of death.

    (g) Lodging papers at Sheriff Court/Capital Taxes

    Office obtaining Confirmation after payment of

    tax if any.


Legal Practice Area Weeks 1 13

     1 2 3 4 5 6 7 8 9 10 11 12 13 (h) General administrative steps to include realising

    of assets, discharging liabilities, tracing

    beneficiaries and payment of legacies, plus

    payments to account to residuary beneficiaries.

    Considering insurance matters relating to

    executry assets and continuing cover. Under-

    standing cashroom/Accounts Rules require-

    ments procedures re depositing cash etc.

    Communicating with other lawyers or depart-

    ments re eg sale of house. Considering transfers

    to residuary beneficiaries of either assets or

    proceeds of sale and CGT implica-tions.

    Charitable bequests.

    (i) General accounting procedures.

    (j) Consideration of investments to include dealing

    with share portfolios and other investments

    either during executry or for beneficiaries.

    (k) Consideration of tax implications and tax

    planning and possible application of a Deed of

    Variation; settlement of Inheritance Tax, Capital

    Gains Tax and Income Tax (down to the date of

    death and during course of Administration).

    (l) Negotiating with the Capital Taxes Office.

    (m) Negotiating with the District Valuer over the

    values of properties.

    (n) Applying for clearance certificates from the

    Capital Taxes Office


Legal Practice Area Weeks 1 13

     1 2 3 4 5 6 7 8 9 10 11 12 13 (o) Preparation of final Administration Accounts,

    obtaining approval thereto and effecting final


    (p) Raising the question of Wills with Beneficiaries

    where appropriate.

    (q) Powers of Attorney

    (r) Dealing with Foreign Aspects either deceased

    domiciled abroad or assets abroad.




Week No Subject Comments

Course Provider

Report this document

For any questions or suggestions please email